Accounting Bodies Network (ABN)

The Accounting Bodies Network is a group of accounting bodies from across the globe, brought together to help achieve a common approach to accounting for sustainability.

The ABN has a total membership of 2.4 million accountants in 181 countries, making up almost two-thirds of accountants globally.

A4S established the Accounting Bodies Network in 2008 to work with professional accounting bodies as they recognize and incorporate the principles of sustainability in their organizations and, as such, drive change and influence their membership.

These bodies are committed to challenging the conventional fundamentals of accounting and, perhaps most importantly, to incorporating accounting for sustainability within their members’ continuing professional education and their accountancy training for the next generation of accountants.


Network objectives

  • To create an open, cross border network, where members can share knowledge and collaborate on accounting for sustainability related matters
  • To promote the accounting bodies to use their collective spheres of influence to promote A4S and the use of integrated reporting to their members and communities
  • To build the membership of the network globally to help further promote accounting for sustainability


The ABN principles

All ABN members have signed up to five core principles which they have pledged to enact as part of their membership to the ABN: 

  1. Influence and inform
    To promote accounting for sustainability and the benefits of “integrated reporting” (reporting that connects an organization’s sustainability with its financial performance more clearly, concisely and consistently)

  2. Lead by example
    To embed accounting for sustainability within our own organizations’ strategy and operations

  3. Drive thought leadership
    To increase understanding of good sustainability practices by commissioning and/or participating in work related to accounting for sustainability

  4. Collaborate through the International Network
    To share learning and experience with the International Network and to work together to advance better accounting for sustainability

  5. Incorporate accounting for sustainability within training and professional education
    To incorporate accounting for sustainability in training programmes for employees, suppliers, students, members and others, in professional and academic qualifications and in professional development requirements

ABN members 

Association of Accounting Technicians (AAT)

Association of Chartered Certified Accountants (ACCA)

American Institute of Certified Public Accountants (AICPA)

Chartered Accountants Australia and New Zealand (CA ANZ)


Chartered Institute of Management Accountants (CIMA)

Consiglio Nazionale dei Dottori Commercialisti e Degli Esperti Contabili (CNDCEC)

CPA Australia

Chartered Professional Accountants of Canada

Global Accounting Alliance (GAA)

Hong Kong Institute of Certified Public Accountants (HKICPA)

Institut Der Wirtschaftsprüfer (IDW)

Institute of Chartered Accountants in England and Wales (ICAEW)

Institute of Chartered Accountants of Scotland (ICAS)

Japanese Institute of Certified Public Accountants (JICPA)

South African Institute of Chartered Accountants (SAICA)